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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Principles of Pay Calculations | - Voluntary Deductions - Employer Taxes and Contributions - Net/Disposable/Take-Home Pay - Compensation/Benefits - Involuntary Deductions/Taxes | |
| Audits | 8% | - Payroll/System Controls - Internal Controls - Audit Policies and Procedures |
| Core Payroll Concepts | 29% | - Worker Status - Fair Labor Standards Act - Professional Responsibility - Employee Benefits - Methods and Timing of Pay - Employee/Employer Forms - Employment Taxes |
| Accounting | 8% | - Payroll Journal Entry - Financial Reporting - Account Reconciliation |
| Payroll Process and Supporting Systems | - Payroll Cycle and Systems - Master File Maintenance - Pre-process Controls | |
| Compliance/Research and Resources | - Authoritative Research Resources - Record Retention - Federal/State/Local Compliance |
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